What This Bill Does
This joint resolution proposes a constitutional amendment that would eliminate the sixteenth article of amendment. The sixteenth article currently allows Congress to collect income taxes. If ratified, this amendment would remove that power except during times of war declared by Congress.
Who It Affects
Congress, the Secretary of the Treasury, state legislatures that must ratify the amendment, and the American public who pay income taxes.
Key Provisions
* Congress would lose the power to collect income taxes from any source, except when Congress has declared war (Proposed Article, lines 4-6)
* The repeal takes effect two years after states ratify this amendment (Proposed Article, lines 1-2)
* Within 180 days after ratification, the Secretary of the Treasury must submit a report to Congress with recommendations for any laws needed to carry out this amendment (Sec. 2)
What Changes
If this amendment becomes law, Congress can no longer collect income taxes during peacetime. The only exception is income taxes collected during declared wars.
Important Definitions
The bill does not provide explicit definitions of its key terms.
Effective Date
Two years after the amendment is ratified by three-fourths of the state legislatures, but no later than seven years after Congress submits it to the states for ratification.
IA
118TH CONGRESS
1ST SESSION
H. J. RES. 47
Proposing an amendment to the Constitution of the United States to repeal
the sixteenth article of amendment.
IN THE HOUSE OF REPRESENTATIVES
MARCH 30, 2023
Mr. DAVIDSON (for himself, Mrs. MILLER of Illinois, Mr. NORMAN, Mr. JACK-
SON of Texas, and Mr. PERRY) submitted the following joint resolution;
which was referred to the Committee on the Judiciary
JOINT RESOLUTION
Proposing an amendment to the Constitution of the United
States to repeal the sixteenth article of amendment.
Resolved by the Senate and House of Representatives
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of the United States of America in Congress assembled
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(two-thirds of each House concurring therein),
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SECTION 1. That the following article is proposed as
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an amendment to the Constitution of the United States,
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which shall be valid to all intents and purposes as part
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of the Constitution when ratified by the legislatures of
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three-fourths of the several States within seven years after
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the date of its submission for ratification:
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•HJ 47 IH
‘‘ARTICLE —
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‘‘Effective 2 years after the ratification of this article
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of amendment, the sixteenth article of amendment to the
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Constitution of the United States is repealed, and the
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Congress shall have no power to lay and collect taxes on
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incomes, from whatever source derived, except in time of
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war declared by the Congress.’’.
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SEC. 2. Not later than 180 days after the ratification
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of the article of amendment in section 1, the Secretary
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of the Treasury shall submit a report to Congress con-
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taining recommendations for any legislation that may be
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necessary to implement such article.
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Æ
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